Instructions For Form 1 - Massachusetts Resident Income Tax - 2013 Page 29
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44Schedule Instructions
17
of Attorney and Declaration of Representative. Form
child for the Earned Income credit, fill in the “Yes”
6. Total qualified charitable IRA dis-
oval. If you are claiming more than 10 depen-
M-2848 is available by visiting
tributions in 2013 included in line 1
dents, attach a statement listing the name, Social
The authorization cannot be revoked. However, the
7. Taxable IRA/Keogh distributions or Roth IRA
Security number, date of birth and the relationship
authorization will automatically end no later than
conversion distributions. Subtract line 6 from
of the dependent to you and if the dependent is a
the due date (without regard to extensions) for
line 5. Enter the result here and in
qualifying child for the Earned Income credit.
filing your 2014 tax return. This is April 15, 2015
Schedule X, line 2. Not less than “0”
for most people.
Note: You must complete separate worksheets
Schedule X
if married filing a joint return and both you and
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your spouse received IRA/Keogh Plan, qualified
For tax years beginning on or after January 1,
Other Income
charitable IRA distributions, and/or Roth IRA
2011, income tax return preparers who com-
conversion distributions.
Be sure to enclose with Form 1.
pleted more than 10 original Massachusetts
Forms 1 and 1-NR/PY, including those E-filed,
Line 1. Alimony Received
Line 3. Other Gambling Winnings
during the previous calendar year are required to
Enter in Schedule X, line 1 the total amount of all
Enter in Schedule X, line 3 all gambling winnings
use electronic means to file all personal income
periodic payments of alimony or separate mainte-
from casinos, raffles, races, beano or other events
tax returns, unless the taxpayer specifically di-
nance received under a court judgment or decree,
of chance, wherever held, and winnings from non-
rects on the paper form that the filing be on paper
or for excess alimony amounts recaptured, as re-
Massachusetts lotteries. Do not enter less than
and signs Form EFO, Personal Income Tax Decla-
ported on U.S. Form 1040, line 11. Payments
“0.” You may only deduct the price of the winning
ration of Paper Filing. Fill in oval if you do not
specified as child support are not taxable.
ticket. Gambling losses are not deductible under
want your preparer to file your return electroni-
Massachusetts law. Gambling losses claimed as
cally. See TIR 11-13 for more information.
Line 2. Taxable IRA/Keogh,
itemized deductions on U.S. Form 1040, Schedule
Mailing
Qualified Charitable IRA
A are not allowed on your Massachusetts return.
If you are expecting a refund or if you have no tax
Distributions and Roth
Note: Do not report Massachusetts state lottery
due, use the white mailing label on the back of the
IRA Conversion Distributions
winnings in Schedule X, line 3. Instead, report them
envelope that came with this booklet. If you do not
Complete the Schedule X, Line 2 Worksheet to cal-
on Form 1, line 8b.
have one, mail Form 1 to: Massachusetts Depart -
culate the taxable portion of any amount you re-
ment of Revenue, PO Box 7000, Boston, MA
Line 4. Fees and Other 5.25%
ceived from an Individual Retirement Account
02204-7000. If using a tax software product, be
Income
(IRA), Keogh, qualified charitable IRA distribution
sure to use the correct PO box. See the inside
or Roth IRA conversion distribution. Since Mass-
The following items should be reported on line 4 of
front cover for this information.
achusetts does not allow a deduction for amounts
Schedule X. Do not enter less than “0.” Enclose
If you have a tax due, use the light blue mailing
originally contributed to an IRA or Keogh, the dis-
additional statements if more space is needed.
label on the back of the envelope that came with
tributions are not taxable until the full amount of
All fee income, such as payments for jury duty,
this booklet. If you do not have one, mail Form 1
your contributions which were previously subject
election worker payments, director’s fees, compen -
to: Massachusetts Department of Revenue, PO
to Massachusetts taxes are recovered.
sation received as executor or administrator of an
Box 7003, Boston, MA 02204-7003. If using a tax
Contributions made to Keogh accounts prior to
estate, and commission income or tips not reported
software product, be sure to use the correct PO
1975 were deductible when made. Therefore, no
in line 3 of Form 1 are taxable. Also, report all
box. See the inside front cover for this information.
deduction may be taken from a Keogh distribu-
bartering income not reported on Schedule C (the
Note: Schedule lines without specific instructions
tion for amounts contributed before 1975.
fair market value of goods or services received in
are considered to be self-explanatory. Be sure to
payment for your services).
Note: Contributions from a deferred plan, such as
list on each schedule the name and Social Security
a 401(k), that were rolled over into an IRA are not
All prizes and awards won in a quiz program,
number that appears first on Form 1. Do not cut
considered pre-taxed contributions.
drawing, beauty contest, etc. are taxable at fair
or separate schedules.
market value. Awards and bonuses received from
Schedule X, Line 2 Worksheet. Taxable
your employer for performance of services not
Schedule DI
IR /Keogh Plan, Qualified Charitable IR
part of a qualified award plan are also taxable.
Distributions and Roth IR Conversion
Forgiveness of debt and mortgage forgiveness.
Distributions
Dependent Information
Other Massachusetts 5.25% income reported
1. Total IRA/Keogh plan distributions, qualified
Be sure to enclose with Form 1.
on U.S. Form 1040, line 21 and not reported else-
charitable IRA distributions, Roth IRA
You must complete this schedule if you are claim-
where in Form 1, lines 3 through 8 or Schedule X,
conversion distributions received
ing a dependent exemption(s) on Form 1, line 2b or
lines 1 through 3 must be reported in line 4 of
during 2013. . . . . . . . . . . . . . . . . . .
taking a deduction/credit(s) on Form 1, lines 12, 13
2. Total contributions previously
Schedule X.
or 40 (if applicable). Failure to provide this informa-
taxed by Massachusetts . . . . . . . . .
Pre-1996 installment sales classified as ordinary
tion will delay the processing of your return. You
3. Total distributions received in
income for Massachusetts purposes (from Mass-
must complete the information for each dependent.
previous years . . . . . . . . . . . . . . . . .
achusetts Schedule D, line 10) are taxed as 5.25%
4. Subtract line 3 from line 2. If line 3
In the spaces provided, enter the name, Social Se-
income and must be reported on line 4 of Sched-
is larger than line 2, enter “0” . . . . .
curity number, date of birth and the relationship
ule X.
5. Subtract line 4 from line 1 and enter
of the dependent to you (son, daughter, mother,
the result here. Not less than “0”. . .
father, etc.). Also, if the dependent is a qualifying
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